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RULE 3.1.6: IMPLEMENTATION OF MECHANISMS FOR TAKING SAMPLES

For the purposes of articles 25 --200-Art. 25--, 45 --201-Art. 45-- of the Law, 49 --22-Art. 49-- and 74 --29-Art. 74-- of the Regulation, the customs authorities may implement mechanisms that allow the taking of samples together with the support of specialized third parties in cases in which said authority and the importer, exporter, customs agent, customs agency, or the accredited legal representative, have elements with which it is accredited that:

I. The taking of samples could alter or modify the nature and characteristics of the merchandise;

II. The taking of samples could alter or substantially modify the taxable base for customs purposes;

III. The opening of the container or packaging that contains the merchandise and the exposure to the environmental conditions, causes damage or disablement for the purposes that were conceived.

For sampling, the customs authority, upon written request in terms of rule 1.2.2, first paragraph --305-Regla 1.2.2--, will allow specialized third parties to enter the fiscal or controlled premises, together with special equipment and facilities, thereby ensuring the correct handling of the merchandise, through the use of technical methods provided for in Official Mexican Standards, or recognized in the matter, in accordance with the information provided by the specialized third parties themselves, who will also have to accompany the documents that accredit them as experts in the field.

The costs that the implementation of the aforementioned mechanisms represents will be in charge of the importers or exporters.

Law 25 --200-Art. 25--, 45 --201-Art. 45--, Regulation 49 --22-Art. 49--, 74 --29-Art. 74--, General Rules of Foreign Trade (Reglas General del Comercio Exterior) 1.2.2. --305-Regla 1.2.2--

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